2e Slide # 4 Q2: How is CVP Analysis Used? â¢CVP analysis can determine
both in units and in sales dollars: ØªØ§Ø¹ÙØ¨Ù
ÙØ§ Ø±ÙØ§Ùد ÙÙ٠تادØÙ ÙÙ Ø¡Ø§ÙØ³ ØØ¯ÙØ¯ØØª ÙÙÙ
Ù: â¢the volume required to break even ÙØ¯Ø§Ø¹ØªÙا ةطÙÙ Ø¨ÙØ·ØªÙ Ù
جØÙا â¢the volume required to achieve target profit levels Ù
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ÙØ§ ØØ§Ø¨Ø±Ùأا تاÙÙØªØ³Ù
ÙÙÙØØªÙ Ø¨ÙÙØ·Ù
ÙØ§ â¢the effects of discretionary expenditures Ø©ÙØ±ÙØ¯ÙØªÙا تاÙÙÙÙØ§ راثآ â¢the selling price or costs required to achieve target volume levels ÙÙÙØØªÙ Ø©Ø¨ÙÙØ·Ù
ÙØ§ ÙÙÙØ§ÙØªÙØ§ ÙØ£ Ø¹ÙØ¨Ùا Ø±Ø¹Ø³ÙØ¯ÙÙØ§ Ù
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â¢CVP analysis helps analyze the sensitivity of profits to changes in selling prices
costs
volume and sales mix. ÙÙÙØØª Ø¹ÙØ¨Ùا راعسأ ÙÙ ØªØ§Ø±ÙØºØªÙÙ ØØ§Ø¨Ø±Ùأا Ø©ÙØ³Ø§Ø³Ø ÙÙÙØØª ÙÙØ¹ Ø¯Ø¹Ø§Ø³Ù ØØ¨Ø±Ùا Ù
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جØÙ ÙÙÙØ§ÙØªÙØ§Ù.